Journal of Accounting & Organizational Change

2005 - 2024

Current editor(s): Prof Zahirul Hoque

From Emerald Group Publishing Limited
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Volume 16, issue 4, 2020

The response to Covid-19 in England: political accountability and loss of trust pp. 527-532

Jane Broadbent

Swimming in a sea of uncertainty – business, governance and the coronavirus (COVID-19) pandemic pp. 533-539

Trevor Hopper

Australian universities in a pandemic world: transforming a broken business model? pp. 541-548

Lee D. Parker

An uncertain, erratic story: the pandemic in the UK pp. 549-555

Irvine Lapsley

Accounting for the unaccountable – coping with COVID pp. 557-578

Steven E. Salterio

Leadership and governance in a crisis: some reflections on COVID-19 pp. 579-585

Paul Mather

UK charities and the pandemic: navigating the perfect storm pp. 587-592

Noel Hyndman

Ramifications of Covid-19 on management accounting teaching and research pp. 593-598

Gary Spraakman

Organisational processes and COVID-19 pandemic: implications for job design pp. 599-606

Manzurul Alam

From educating agents to change agents: experience of using foresight in accounting education pp. 607-612

Anatoli Bourmistrov

Unsustainability as a key source of epi- and pandemics: conclusions for sustainability and ecosystems accounting pp. 613-619

Stefan Schaltegger

Lessons we never wanted to learn: pandemic as pedagogy pp. 621-627

Timothy J. Fogarty

Impacts of COVID-19 on corporate governance and assurance, international finance and economics, and non-fiction book publishing: some personal reflections pp. 629-635

Stuart Kells

Structural inequalities exposed by COVID-19 in the UK: the need for an accounting for care pp. 637-642

Kathryn Haynes

Recovery planning and resilience of SMEs during the COVID-19: experience from Saudi Arabia pp. 643-653

Mohammad Nurunnabi

Reflections on public financial management in the Covid-19 pandemic pp. 655-662

Ian Ball

COVID-19 and performance: beyond a social construction pp. 663-668

Kate Thuy Mai

Volume 16, issue 3, 2020

Organizational and legal institutions, and the performance of microfinance institutions as hybrid entities pp. 285-309

Atthaphon Mumi, George Joseph and Shakil Quayes

What we know about management accountants’ changing identities and roles – a systematic literature review pp. 311-347

Tanja Wolf, Michael Kuttner, Birgit Feldbauer-Durstmüller and Christine Mitter

Exploring the socio-cultural factors in the implementation of public financial management information system in Ghana pp. 349-368

Samuel Nana Yaw Simpson, Lexis Alexander Tetteh and Cletus Agyenim-Boateng

Management accounting in supply chains – what we know and what we teach pp. 369-399

Andreas Taschner and Michel Charifzadeh

The historical evolution and popularity of activity-based thinking in management accounting pp. 401-425

Terje Berg and Dag Øivind Madsen

Exploring management control system typologies: an organisation-level view pp. 427-445

Tapio Jukka and Jukka Pellinen

Institutional work and implementation of a performance measurement and management system in a developing country pp. 447-467

A.K. Siti-Nabiha and Teddy Jurnali

Exploring the role of innovation in the level of readiness to adopt IPSAS pp. 469-495

Mustafa Elkasih Abdulkarim, Mohamed Ismail Umlai and Layth Faris Al-Saudi

Resistance to change in the financial management of small family-owned firms: a grounded theory of family firms in Laos pp. 497-514

Hanvedes Daovisan and Thanapauge Chamaratana

Volume 16, issue 2, 2020

Decision-aids for non-expert decision makers pp. 169-188

Grant Beck, Maia Farkas, Patrick Wheeler and Vairam Arunachalam

Pay inequality and job satisfaction of law firms: the role of strategic positioning pp. 189-213

Ki Kyung Song and Eunyoung Whang

The effects of retaliation on whistleblowing intentions in China banking industry pp. 215-235

Ling Yang and Ruilian Xu

Presence of professional accountant in the top management team and financial reporting quality pp. 237-257

Md Mamunur Rashid

The performance effects of management control instruments in different stages of new product development pp. 259-284

Jan Christoph Munck, Alexander Tkotz, Sven Heidenreich and Andreas Wald

Volume 16, issue 1, 2020

The effect of product complexity and communication quality on IOCM and OBA in buyer– supplier relationships pp. 1-29

Bakil DhaifAllah, Sofiah Md-Auzair, Ruhanita Maelah and Md Daud Ismail

Observed effectiveness of the COSO 2013 framework pp. 31-45

Ifeoma Udeh

A review of literature on IFRS in Africa pp. 47-70

Vincent Tawiah and Pran Boolaky

The management of accounting firms: time as an object of professional and commercial goals pp. 71-92

Georg Josef Loscher and Stephan Kaiser

Politically connected boards, family business groups and firm performance pp. 93-121

Joni Joni, Kamran Ahmed and Jane Hamilton

Determinants driving Takaful and cooperative insurance financial performance in Saudi Arabia pp. 123-143

Wael Hemrit

Understanding the forces and critical features of a new reporting and budgeting system adoption by Indonesian local government pp. 145-167

Harun Harun, David Carter, Abu Taher Mollik and Yi An

Volume 15, issue 4, 2019

Diffusion of management accounting innovations: a virus perspective pp. 513-534

Daniel Johanson and Dag Øivind Madsen

Dynamic transfer pricing under conditions of uncertainty – the use of real options pp. 535-556

Jan M. Smolarski, Neil Wilner and Jose G. Vega

Strategic alignment matrix pp. 557-579

Fabiola Bertolotti, Diego Maria Macrì and Matteo Vignoli

Organizational lifecycle and strategic management accounting pp. 580-604

Timur Pasch

Managerial intentions for and employee perceptions of group-based incentives pp. 605-625

Sinikka Moilanen and Seppo Ikäheimo

Integrating environmental management control systems to translate environmental strategy into managerial performance pp. 626-653

Peter G. Rötzel, Alexander Stehle, Burkhard Pedell and Katrin Hummel

Walking the talk pp. 654-677

Andrea M. Scheetz and Timothy J. Fogarty

Attracting and retaining core competency: a focus on cost stickiness pp. 678-700

Christian Kuiate and Thomas R. Noland

Volume 15, issue 3, 2019

Political participation in global accounting standard-setting pp. 357-381

Toshitake Miyauch and Masatsugu Sanada

The dissemination of firm information via company register websites pp. 382-429

Devrimi Kaya and Andreas Seebeck

Accounting for strategic management, strategising and power structures in the Jordanian higher education sector pp. 430-452

Khaled Hutaibat

Outsourcing mandated corporate social responsibility in India: risks and performance pp. 453-472

Nava Subramaniam, Monika Kansal, Dessalegn Getie Mihret and Shekar Babu

The impact of management control systems on organisational change and performance in the public sector pp. 473-495

Nuraddeen Abubakar Nuhu, Kevin Baird and Ranjith Appuhami

Revenue generation capacity of college football programs during the 2008 global financial crisis pp. 496-512

Peter Omondi-Ochieng

Volume 15, issue 2, 2019

The (un)suitability of fair-value accounting in emerging economies: the case of Vietnam pp. 170-197

Lisa-Uyen Nguyen

Can the integration of a tax-compliant transfer pricing system into the management control system be successful? pp. 198-230

Katrin Hummel, Dieter Pfaff and Benedikt Bisig

Agile performance measurement system development: an answer to the need for adaptability? pp. 231-256

Kati Tuulikki Stormi, Teemu Laine and Tuomas Korhonen

The transaction costs of intra-organizational captive buying and selling relationships pp. 257-277

Erik de Waard, Peter de Bock and Robert Beeres

Crisis and organizational change: IASB’s response to the financial crisis pp. 278-301

Masaki Kusano and Masatsugu Sanada

Does it help to help and to be helped? Impacts of informal help on effort and wages pp. 302-329

Rahma Daly, Marc-Arthur Diaye and Emmanuelle Walkowiak

The role of business analytics in the controllers and management accountants’ competence profiles pp. 330-356

Thuy Duong Oesterreich and Frank Teuteberg

Volume 15, issue 1, 2019

Accountability dilemmas and identity struggles pp. 2-29

Anna-Karin Stockenstrand

Flexibility and control in managing collaborative and in-house NPD pp. 30-57

Emer Curtis and Breda Sweeney

Management accounting research on farms: what is known and what needs knowing? pp. 58-86

Sinclear R. Ndemewah, Kevin Menges and Martin R.W. Hiebl

Stop accounting myopia: – think globally: a polemic pp. 87-99

Trevor Hopper

Budgeting reconsidered: exploring change initiative in a bank pp. 100-126

Danielius Valuckas

Configurations of control in product development pp. 127-146

Lucia Bellora-Bienengräber

An investigation of the relation between ownership structure and management control in professional service organisations pp. 147-168

Robyn King and Peter Clarkson